Image coding method based on transform, and device for same

An image decoding method according to the present document may include the steps of: deriving the position of the final significant coefficient in the current block and transform coefficients for the current block on the basis of residual information; determining whether the index of a sub-block including the final significant coefficient is 0 and whether the position of the final significant coefficient in the sub-block is greater than 0; determining whether a significant coefficient exists in a second area excluding a first area at the upper left end of the current block; and parsing an LFNST index from a bitstream when the position of the final significant coefficient is determined to be greater than 0 in the sub-block in which the index is 0, and the significant coefficient does not exist in the second area.